READING LIST |
Other suggested (in English):
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K. Laudon, J. Laudon, 9th ed., Management Information Systems, Pearson-Prentice Hall.
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ASSESSMENT |
Written examination
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9 ECTS
COURSE PROGRAM
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Information Technologies-based information systems are important to almost all organizations. They are a primary means for ensuring efficient operations and effective decision-making, and they offer the potential to increase a firm's competitiveness when appropriately planned and used. Students will become comfortable with all aspects of information systems decision-making, including systems analysis and design, systems development, selection and purchasing, and the risks in IT investments. The course is not overly technical, but students are expected to be comfortable researching and discussing information technologies.
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EDUCATIONAL AIM
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The course aims at deepening the main models to correctly manage IT-based information systems from an organizational point of view, with regards to both traditional and innovative uses such as net economy and e-business.
READING LIST | -
Francesconi A. , 2010, Organizzazione dei sistemi informativi aziendali, Giuffrè (forthcoming)
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Selected papers and articles.
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Other suggested (in English):
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K. Laudon, J. Laudon, 9th ed., Management Information Systems, Pearson-Prentice Hall.
ASSESSMENT:Written examination |
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POLITICA ECONOMICA INTERNAZIONALE
INTERNATIONAL ECONOMIC POLICY
9 ECTS
FIRST
LECTURER
Guido montani
EMAIL
montani@eco.unipv.it
EDUCATIONAL AIM
Improve the knowledge of the process of European Integration and, more generally, of international economic integration.
COURSE PROGRAM
Some topics will be discussed in a seminar form. A special bibliography will be suggested by the teacher.
International integration and European integration. The political economy of European integration. The evolution of institutions. Compulsory order and spontaneous order. The historical development of the international political economy.
The foundation and the European institution. From the ECSC to the Common Market. Economic integration and political integration.
The development of the Common Market. The unspoken pillars of the Common Market. The Common Agricultural Policy. The internal market. Economic integration and comparative costs. Free trade area and Custom union.
The building of the Monetary and Economic Union. From autarchy to convertibility. The crisis of the Seventies. The European Monetary System. A Monetary Union without Economic Union. The theory of optimum currency area and money as a public good. The stability and growth pact.
The European budget and the European policies. The regional policy and the economic and cohesion policy. The industrial policy and the research and technological policy. Growth and employment policy. The environment and sustainable development policy. Foreign and security policy.
Fiscal federalism in Europe. The supranational policy of aggregate demand.
The European Union and international integration. A multipolar and cooperative world. Global public goods. A government for Europe. Political realism, federalism and cosmopolitanism. Institutions, political science and economics.
READING LIST – in English
John Pinder, The European Union. A Very Short Introduction, Oxford University Press, Oxford, 2000.
John McCormick, Understanding the European Union, Palgrave, 2008.
El-Agraa A. (ed), The European Union. Economics and Policies, Cambridge University Press, Cambridge, 2007.
Artis M., Nixson F. (eds),The Economics of the European Union. Policy and Analysis, Oxford University Press, Oxford. 2007.
Baldwin R., Wyplosz C., The Economics of European Integration, McGraw-Hill International, Maidenhead, 2004.
Guido Montani, “The role of the European Budget and the European Economic Policy”, in The Federalist, n. 3, 2005.
Other suggested:
– Cohen B., The Future of Money, Princeton University Press, Princeton, 2004.
– Duncan R., The Dollar Crisis. Causes, Consequences, Cures, Wiley & Sons, London, 2007.
_ Fiorentini R., Montani G., “Global Imbalances and the Transition to a Symmetric World Monetary System”, in Perspectives on Federalism, Vol. II., n. 1, 2010.
– I. Mateos y Lago, R. Duttagupta and R. Goyal, The Dabate on the International Monetary System, IMF Staff Position Note, SPN/09/26, November 2009.
– Stiglitz J. E., “Global Public Goods and Global Finance: does Global Governance ensure that the Global Public Interest is Served?” in J-Ph. Touffut, (ed), Advancing Public Goods, Edward Elgar, Cheltenham, 2006.
– U.N., Report of the Commission of Experts of the President of the United Nations General Assembly on the Reforms of the International Monetary and Financial System, New York, 2009 (Rapporto Stiglitz).
– Wolf M., Fixing global Finance, John Hopkins University Press, Baltimore, 2008
– Zhou Xiaochuan, Reform the International Monetary System, Website of the People’s Bank of China, 2009
ASSESSMENT:
Oral examination
PRINCIPI CONTABILI INTERNAZIONALI
INTERNATIONAL FINANCE STATEMENTS
9 ECTS
LECTURER
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Francesco Sotti
EMAIL
F_sotti@eco.unipv.it
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COURSE PROGRAM
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Preparation and Presentation of Financial Statement
International Financial Reporting Standards (Ias/Ifrs): Objectives and Conceptual Framework
The documents comprising financial statement: Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement, Notes
Selection and Application of Accounting policies; Changes in Accounting Policies, Changes in Accounting Estimates and Errors
Events After the Balance Sheet date
Inventories and Construction Contracts
Property, Plant and Equipment; Investment Property
Leases
Intangibile Assests
Impairment of Assets
Financial Instruments
Provisions, Contingent Liabilities and Contingent Assests
Net equity
Revenues, Government Grants and Borrowing Costs
The Effects of Changes in Foreign Exchange Rates
Employee Benefits
Income Taxes
Interim Financial Reporting
Ias/Ifrs: First Time Adoption
Consolidated financial statement
The group: conceptual issues
The area of consolidation (whole integrated area)
Methods for valuing investments in subsidiaries excluded from consolidation and other investments (i.e. investments in associates and interests in Joint ventures)
Consolidation procedures
The difference between the cost of the Investment and the fair value of the net assets of the subsidiary: the goodwill element or the bargain purchase element
The translation of foreign currency statements
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EDUCATIONAL AIM
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This course is designed to provide students with the basic knowledge required in order to prepare and read the financial statements of listed companies
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